Second in our series of governmental accounting classes, this session builds on our Introduction to Governmental Accounting class and provides the attendee with a more in-depth review of governmental accounting, including discussion on fund balance and net position, revenue, deferred outflows and inflows, investments, capital assets, basics of GASB 68, long-term liabilities, compensated absences, and walkthrough of a CAFR. Attendees should have a basic understanding of accounting terminology and practices.